The Resource Changes in transfer pricing regulation and practice
Changes in transfer pricing regulation and practice
Resource Information
The item Changes in transfer pricing regulation and practice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Changes in transfer pricing regulation and practice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The author considers changes to Polish transfer pricing rules and critically analyses recent approaches of the tax authorities towards the interpretation of transfer pricing provisions. Both legislative changes and interpretative approaches are partly connected with the base erosion and profit shifting (BEPS) Final Reports released in late 2015 by the OECD, which are aimed at reducing possibilities of tax avoidance
- Language
- eng
- Label
- Changes in transfer pricing regulation and practice
- Title
- Changes in transfer pricing regulation and practice
- Language
- eng
- Summary
- The author considers changes to Polish transfer pricing rules and critically analyses recent approaches of the tax authorities towards the interpretation of transfer pricing provisions. Both legislative changes and interpretative approaches are partly connected with the base erosion and profit shifting (BEPS) Final Reports released in late 2015 by the OECD, which are aimed at reducing possibilities of tax avoidance
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 3 ; p. 233-237
- http://library.link/vocab/creatorName
- Lasiński-Sulecki, K
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- arm's length principle
- documentation requirements
- reorganization
- GAAR
- Label
- Changes in transfer pricing regulation and practice
- Label
- Changes in transfer pricing regulation and practice
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Changes-in-transfer-pricing-regulation-and/Fiq65RQwDHw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Changes-in-transfer-pricing-regulation-and/Fiq65RQwDHw/">Changes in transfer pricing regulation and practice</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
